Method for reduced source and drain contact to gate stack capacitance

A structure and method for fabricating a semiconductor device is described. A device structure including a gate structure, a source region and a drain region is disposed on a first surface of a substrate. Contact holes are etched through the source and drain regions and through a first portion of the substrate. The contact holes are filled with a conductive material to produce contact studs coupled to the source and drain regions. A second portion of the substrate is removed. A surface of the contact studs is exposed through a second surface of the substrate opposite to the gate structure for connection to a wiring layer disposed over the second surface of the substrate.