A multi-gate semiconductor device is formed that provides a first fin element extending from a substrate. A gate structure extends over a channel region of the first fin element. The channel region of the first fin element includes a plurality of channel semiconductor layers each surrounded by a portion of the gate structure. A source/drain region of the first fin element is adjacent the gate structure. The source/drain region includes a first semiconductor layer, a dielectric layer over the first semiconductor layer, and a second semiconductor layer over the dielectric layer.