An integrated circuit includes a first semiconductor wafer, a second semiconductor wafer, a first interconnect structure, a first through substrate via, and an under bump metallurgy (UBM) layer. The first semiconductor wafer has a first side of the first semiconductor wafer. The second semiconductor wafer is coupled to the first semiconductor wafer, and is over the first semiconductor wafer. The second semiconductor wafer has a first device in a first side of the second semiconductor wafer. The first interconnect structure is on a second side of the first semiconductor wafer opposite from the first side of the first semiconductor wafer. The first interconnect structure includes an inductor below the first semiconductor wafer. The first through substrate via extends through the first semiconductor wafer. The first through substrate via electrically couples the inductor to at least the first device. The UBM layer is on a surface of the first interconnect structure.