A method for forming a magnetic tunnel junction cell includes forming a pinning layer, a pinned layer, a dielectric layer and a free layer over a first electrode, forming a second electrode on the free layer, etching the free layer and the dielectric layer using the second electrode as an etch barrier to form a first pattern, forming a prevention layer on a sidewall of the first pattern, and etching the pinned layer and the pinning layer using the second electrode and the prevention layer as an etch barrier to form a second pattern.