The importance of the low-temperature solution process for oxide thin-film transistor (TFT) is growing as the demand on the ultra-large and flexible display is increased. Among diverse approaches for the low-temperature solution process, the formation of dual active layer and utilization of nitrate precursor are proposed in this paper. From electrical and structural analyses, the two proposed approaches proved their competence as effective solutions to achieve high performance TFT in low-temperature annealing below 350 °C.