A finFET device and a method of forming are provided. The device includes a transistor comprising a gate electrode and a first source/drain region next to the gate electrode, the gate electrode being disposed over a first substrate. The device also includes a first dielectric layer extending along the first source/drain region, and a second dielectric layer overlying the first dielectric layer. The device also includes a contact disposed in the first dielectric layer and in the second dielectric layer, the contact contacting the gate electrode and the first source/drain region. A first portion of the first dielectric layer extends between the contact and the gate electrode. The contact extends along a sidewall of the first portion of the first dielectric layer and a first surface of the first portion of the first dielectric layer, the first surface of the first portion being farthest from the first substrate.