There's some controversy over whether sugar alcohols might be partially digested (so some people count those carbs, I don't eat enough sugar alcohols to assume it matters much one way or the other, for me - but that's just my personal opinion). However, humans cannot digest dietary fiber, so those carbs (and calories) can be subtracted, but there's a catch (if you're counting calories). Some companies, do the math for you, so their calorie count may have already had the fiber calories calculated out.
So, if you're counting carbs and not calories, you can count only net carbs, even with sugar alcohols, unless you eat a large amount of sugar alcohols.
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