Contact over active gate structures with tapered gate or trench contact for advanced integrated circuit structure fabrication

Abstract

Contact over active gate (COAG) structures with a tapered gate or trench contact are described. In an example, an integrated circuit structure includes a plurality of gate structures above a substrate, wherein individual ones of the plurality gate of structures have thereon a conductive cap between sidewall spacers. A plurality of conductive trench contact structures is alternating with the plurality of gate structures, wherein individual ones of the plurality of conductive trench contact structures have thereon a conductive cap between sidewall spacers. A conductive structure is in direct contact with the conductive cap and sidewall spacers on one of the plurality of gate structures or with the conductive cap and sidewall spacers on one of the plurality of conductive trench contact structures.