A method for forming a 3D NAND structure includes providing a semiconductor substrate; forming a control gate structure having a plurality of staircase-stacked layers, each layer has a first end and a second end; forming a dielectric layer covering the semiconductor substrate, and the control gate structure; forming a hard mask layer on the dielectric layer; patterning the hard mask layer to form a plurality of openings above corresponding second ends of the layers of the control gate structure; forming a photoresist layer on the hard mask layer; repeating a photoresist trimming process and a first etching process to sequentially expose the openings, and to form a plurality of holes with predetermined depths in the dielectric layer; performing a second etching process to etch the plurality of holes until surfaces of the second ends are exposed to form through holes; and forming metal vias in the through holes.