A method for forming a semiconductor device is provided. The method includes forming a dielectric layer over a semiconductor substrate and forming a conductive line in the dielectric layer. The method also includes forming an etch stop layer over the dielectric layer and the conductive line and patterning the etch stop layer to form a contact opening exposing a portion of the conductive line. The method further includes forming a resistive layer over the etch stop layer, wherein the resistive layer extends into the contact opening. In addition, the method includes patterning the resistive layer to form a resistive element.