"Carbohydrates are rarely converted to fat (a process called de novo lipogenesis) under normal dietary conditions. There are exceptions when this occurs. One is with massive chronic overfeeding of carbs. I’m talking 700-900 grams of carbs per day for multiple days. Under those conditions, carbs max out glycogen stores, are in excess of total daily energy requirements and you see the conversion of carbohydrate to fat for storage. But this is not a normal dietary situation for most people."