Alcohols are not fats, but I suppose may be classed as carbohydrates in some cases, but generally they are not classed as carbohydrates either. I beleive that cabohydrates must have a H:O ratio of 2:1.
Fats (triglycerides) are formed from fatty acids and glycerol. Glycerol is an alcohol - a triol, and is often classed as a carbohydrate although, strictly speaking is isn't.
It has just occured to me that you may be referring specifically to ethanol C2H5OH, the alcohol in alcoholic drinks. This is neither a fat nor a carbohydrate.
Ethanol does have a very high calorific content though - which is the origin of the beer belly.