Goodman 2 Ton 14 SEER 96% 40,000 BTU Furnace & AC System - R410A Upflow Review 2026

// Bottom Line

This Goodman 2-ton system is best for budget-conscious homeowners and contractors seeking dependable mid-range efficiency without premium pricing. At $643, it delivers solid performance for moderate climates where a 14 SEER rating meets energy code requirements and cooling needs.

Review

The Goodman 2-ton 14 SEER system represents a practical middle-ground option in the HVAC market. At $643, it's positioned as an accessible solution for contractors and homeowners balancing upfront cost against operational efficiency. This upflow configuration handles most single-story homes and modest two-story applications, with the compact 30 by 17.5 by 21 inch footprint fitting standard equipment closets and basement installations.

Performance data shows a 96% AFUE furnace paired with 24,000 BTU heating and cooling capacity, delivering reliable comfort for 2-ton load calculations. The 14 SEER rating and R454B refrigerant meet current efficiency standards, while the multi-speed blower motor adjusts airflow from 0 to 800 CFM for balanced operation. Single-stage compressor design keeps costs down but means less efficiency at partial load, a trade-off typical at this price point.

Pros & Cons

Pros

96% AFUE furnace efficiency reduces heating costs significantly, well above standard 80% units
14 SEER cooling efficiency qualifies as ENERGY STAR, supporting utility rebates in most regions
Multi-speed blower motor provides better comfort control and part-load efficiency versus single-speed alternatives
R454B refrigerant is modern, lower-GWP alternative to older R410A systems
10-year warranty with online registration covers compressor, parts, and labor without hassle
Scroll compressor design is proven reliable with lower noise output at 70 dBA

Cons

14 SEER rating lags behind 16+ SEER competitors, costing more on utility bills over system lifespan
Single-stage compressor and condenser limit efficiency at partial load conditions
2-ton capacity may undersize homes in hot climates or oversizes in milder regions, requiring careful load calculation

Who Should Buy

Best For

This system suits contractors installing replacement units in budget-conscious residential markets, and homeowners in moderate climates seeking the sweet spot between affordability and efficiency. It's ideal for homes where energy rebates can offset the initial purchase price and where 14 SEER meets local building codes.

Consider Alternatives If

Skip this if you're in a hot climate needing maximum cooling efficiency, or if you want to minimize long-term energy costs through higher SEER ratings like 16 or 18.

Goodman 2 Ton 14 SEER 96% 40,000 BTU Furnace & AC

$643

Buy at HVACDirect →

Installation

Installation requires standard 208/230V single-phase 60 Hz service with breaker sizing between 17.1 and 25 amps. The upflow configuration suits closets and basements, while plastic PVC flue venting simplifies exhaust routing. Technicians should verify 2-ton load calculations before installation and ensure suction line insulation thickness reaches 3/4 inch to prevent efficiency loss and compressor damage.

Warranty & Reliability

Coverage spans 10 years on parts and compressor with mandatory online registration, a straightforward process that unlocks full protection. No pro-rata deductions during the covered period, and labor is included for compressor replacement, making this warranty accessible for both contractors and homeowners managing warranty claims.

Specifications

SKU	ACIQ-24-EHPD-UPG
Brand/Manufacturer	ACiQ
Cooling BTU	24,000
Heating BTU	24,000
Refrigerant	R454B
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	70
Weight (in lbs)	120.000000
Feature	Spec
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	96%
Blower Motor	Multi Speed
Maximum CFM	800
Configuration	Upflow / Downflow
Flue Location	Right
Burner Stages	Single
Fuel Type	Gas
Height	30"
Width	17.5"
Depth	21"
Resources	CAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 65 WARNING This product and many products on our site may contain a chemical know to the state of California to cause cancer or birth defects or other reproductive harm. For more information about Proposition 65 please Click Here.
Replaces	GSZ140251
Product Features	Rebate Available
Energy Star	Yes
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	25 amps
Min. Breaker Size	17.1 amps
Tonnage	3 Ton
Valve Type	Sweat
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

Does this system qualify for energy rebates? +

Yes, the 14 SEER rating and ENERGY STAR certification make it eligible for most state and utility rebates, though amounts vary by region. Check with your local utility before purchase to confirm eligibility and rebate timing, as incentives can reduce net cost by $200 to $500.

Can I use this in an upflow or downflow configuration? +

The unit supports both upflow and downflow operation through its configurable design, though the flue location is fixed on the right side. Verify flue clearance and venting path during installation to avoid operational issues or safety violations.

How does 14 SEER compare to 16 or 18 SEER systems? +

14 SEER is roughly 12 percent less efficient than 16 SEER. Over 15 years, a 16 SEER unit saves approximately $1,500 in cooling costs depending on usage and local rates, offsetting the higher purchase price for most homeowners in hot climates.

Is this compatible with existing ductwork and equipment? +

The 800 CFM maximum airflow suits most standard residential ductwork, but verify existing return and supply duct sizing matches 2-ton requirements. It replaces GSZ140251 units directly, simplifying upgrades for existing Goodman customers.

What does the 10-year warranty actually cover? +

Full coverage includes compressor, parts, and labor at no charge during the warranty period. Online registration is mandatory, and coverage begins at installation date, not purchase date.

Affiliate disclosure: IndustrialRank earns a commission on qualifying purchases at no extra cost to you. We only recommend products we have independently reviewed.