An integrated circuit containing an extended drain MOS transistor with deep semiconductor (SC) RESURF trenches in the drift region, in which each deep SC RESURF trench has a semiconductor RESURF layer at a sidewall of the trench contacting the drift region. The semiconductor RESURF layer has an opposite conductivity type from the drift region. The deep SC RESURF trenches have depth:width ratios of at least 5:1, and do not extend through a bottom surface of the drift region. A process of forming an integrated circuit with deep SC RESURF trenches in the drift region by etching undersized trenches and counterdoping the sidewall region to form the semiconductor RESURF layer. A process of forming an integrated circuit with deep SC RESURF trenches in the drift region by etching trenches and growing an epitaxial layer on the sidewall region to form the semiconductor RESURF layer.