Weird thing to ask on a cycling site I know. But cyclists care about nutrition, nutrition people ask about carbs, and here we are.

Straight bourbon: zero carbs. Seriously zero.
Why Though
Distillation strips out the sugars. The corn and grains that make bourbon start with carbs, sure. But fermentation converts sugar to alcohol, and distillation separates the alcohol from everything else.
What’s left is alcohol, water, and flavor compounds. No sugar hanging around.
The Calories Part
Zero carbs doesn’t mean zero calories. Alcohol has 7 calories per gram. A shot of bourbon is about 97 calories.
Your body still has to process that. Just not as carbs.
Mixers Ruin It
Bourbon and Coke? That Coke has 39 grams of carbs.
Whiskey sour? The simple syrup adds carbs.
Bourbon neat or on the rocks? Zero carbs stays zero carbs.
For The Cyclists
Yeah alcohol doesn’t add to your carb budget. But it messes with recovery. Sleep quality tanks. Next day performance suffers.
If you’re training hard, booze isn’t doing you any favors regardless of macros.
Rest day beer or bourbon? Fine. Regular drinking while putting in serious miles? You’re sabotaging yourself.
Bottom Line
Bourbon has zero carbs. Now you know. What you do with that information is your call.