Structures and formation methods of a semiconductor device structure are provided. The semiconductor device structure includes a first fin structure and a second fin structure over a substrate. The semiconductor device structure also includes a gate structure over the first and second fin structure. The semiconductor device structure further includes a source/drain structure over the first and second fin structure. The source/drain structure includes a first semiconductor layer over the first fin structure and a second semiconductor layer over the second fin structure. The source/drain structure also includes a third semiconductor layer covering the first and second semiconductor layers. The third semiconductor layer has a surface with [110] plane orientation.