A method for fabricating an integrated circuit device is provided. The method includes forming an interconnect layer over a substrate, wherein the interconnect layer has a first interlayer dielectric layer, a first conductive feature in a first portion of the first interlayer dielectric layer, and a second conductive feature in a second portion of the first interlayer dielectric layer; depositing a dielectric layer over the interconnect layer; removing a first portion of the dielectric layer over the first conductive feature and the first portion of the first interlayer dielectric layer, and remaining a second portion of the dielectric layer over the second conductive feature and the second portion of the first interlayer dielectric layer; and forming a memory structure over the first conductive feature.