Iodoform ( in general haloform) reaction is given by ketones having methyl group attached to carbonyl carbon.
The group CH3−C|| O − is called methyl keto group. Any compound that can be oxidized to a methyl ketone, also gives haloform reaction.
Thus ethyl alcohol CH3−CH2−OH can be oxidized to acetaldehyde CH3−C|| O −H which contains methyl keto group. Hence, ethyl alcohol, can give haloform reaction. But, methyl alcohol CH3−OH does not form Iodoform as methyl alcohol cannot be oxidised to a compound containing methyl keto group as methyl alcohol has only one C atom.