Carbs make you fat indirectly, as they themselves rarely get turned into fat.
What happens is that in a caloric surplus you run out glycogen storage space. So, the the glucose stays in your blood. High blood sugar is toxic. So, the body prioritizes the burning of carbs for energy at rest, when it normally would be burning fat, which ends up getting stored, as the storage capacity for fat in the body is, for all intents, unlimited.
Same with alcohol, which has no storage area in the body. So, if you're drinking a lot, the alcohol gets burned first, then the carbs, and if there's a caloric surplus the fat gets stored.
At the end of the day, it's still a calorie game.