A plurality of first semiconductor layers and second semiconductor layers are formed over a front side of a substrate. The first semiconductor layers interleave with the second semiconductor layers in a vertical direction. The first semiconductor layers and second semiconductor layers are etched into a plurality of stacks. The etching is performed such that a bottommost first semiconductor layer is etched to have a tapered profile in a cross-sectional view. The bottommost first semiconductor layer is replaced with a dielectric layer. The dielectric layer inherits the tapered profile of the bottommost first semiconductor layer. Gate structures are formed over the stacks. The gate structures each extend in a first horizontal direction. A first interconnect structure is formed over the gate structures. A second interconnect structure is formed over a back side of the substrate.