A semiconductor structure and a method for forming the same are provided. The semiconductor structure includes a substrate and a gate structure formed over the substrate. The semiconductor structure further includes a first source/drain structure and a second source/drain structure formed in the substrate adjacent to the gate structure. The semiconductor structure further includes an interlayer dielectric layer formed over the substrate to cover the gate structure, the first source/drain structure, and the second source/drain structure. The semiconductor structure further includes a first conductive structure formed in the interlayer dielectric layer over the first source/drain structure. The semiconductor structure further includes a second conductive structure formed in the interlayer dielectric layer over the second source/drain structure. In addition, the first conductive structure is in direct contact with the first source/drain structure, and the second conductive structure is not in direct contact with the second source/drain structure.