A substrate structure for a nanosheet transistor includes a plurality of nanosheet layers and a plurality of recesses between the nanosheet layers. The substrate structure includes at least one trench through portions of the nanosheet layers, the sacrificial layers, and the substrate. The substrate structure includes a u-shaped portion formed at a bottom portion of the at least one trench. The u-shaped portion includes a bottom cavity. The substrate structure further includes a first liner disposed upon the u-shaped portion of the at least one trench, and a second liner disposed on the first liner. The substrate structure further includes a third liner disposed within the at least one trench to fill the bottom cavity of the u-shaped portion to form a bottom inner spacer within the bottom cavity.