A semiconductor device includes a device wafer having a first side and a second side. The first and second sides are opposite to each other. The semiconductor device includes a plurality of first interconnect structures disposed on the first side of the device wafer. The semiconductor device includes a plurality of second interconnect structures disposed on the second side of the device wafer. The plurality of second interconnect structures comprise a first power rail and a second power rail. The semiconductor device includes a carrier wafer disposed over the plurality of first interconnect structures. The semiconductor device includes an electrostatic discharge (ESD) protection circuit formed over a side of the carrier wafer. The ESD protection circuit is operatively coupled to the first and second power rails.