A method for fabricating a semiconductor device is provided which includes providing a semiconductor substrate, forming a plurality of transistors, each transistor having a dummy gate structure, forming a contact etch stop layer (CESL) over the substrate including the dummy gate structures, forming a first dielectric layer to fill in a portion of each region between adjacent dummy gate structures, forming a chemical mechanical polishing (CMP) stop layer over the CESL and first dielectric layer, forming a second dielectric layer over the CMP stop layer, performing a CMP on the second dielectric layer that substantially stops at the CMP stop layer, and performing an overpolishing to expose the dummy gate structure.