Independent Review · Updated June 2026

Goodman 4 Ton 14 SEER 96% 120,000 BTU Furnace & AC System - R410A Upflow

High-efficiency gas furnace with solid cooling, but specs don't match the headline

7.1
IndustrialRank Score
Efficiency
8.2
Reliability
7.5
Value
6.8
Installation
8.0
Warranty
7.5
Goodman 4 Ton 14 SEER 96% 120,000 BTU Furnace & AC System - R410A Upflow
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// Bottom Line
This unit delivers genuine 96% AFUE heating efficiency and ENERGY STAR certification, making it solid for homeowners prioritizing winter performance in cold climates. However, the AC side is undersized at 4 tons nominal cooling with only 46,000 BTU, so it's best for modest cooling loads rather than peak summer demand.

Review

The Goodman ACIQ 4-ton furnace and AC system targets homeowners seeking high heating efficiency without premium pricing. This unit combines a 96% AFUE gas furnace with a 14 SEER air conditioner and R454B refrigerant, positioning itself as a mid-range efficiency solution. The system ships as an upflow configuration and uses industry-standard sweat connections. However, the product listing contains a critical discrepancy, claiming 4-ton capacity while specs indicate 5-ton tonnage, creating real confusion for contractors and buyers planning installations.

Performance metrics show where this unit excels and where it falls short. The furnace delivers 47,000 BTU heating output at 96% efficiency, capturing nearly maximum fuel energy. Cooling performance shows 46,000 BTU output with SEER 14 efficiency and single-stage scroll compressor. Maximum airflow reaches 2,000 CFM with the multi-speed blower. The 74 dB noise level is audible but acceptable. The 26.4 to 40-amp breaker range allows reasonable electrical flexibility, though 208/230V single-phase power is required.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency captures nearly all fuel energy, reducing winter heating bills measurably
  • ENERGY STAR qualified with SEER 14 cooling meets efficiency standards for rebate eligibility
  • Multi-speed blower motor optimizes airflow across heating and cooling seasons
  • PVC exhaust flue compatible with modern installations, reducing venting complexity
  • 10-year warranty with online registration provides solid coverage for parts

Cons

  • Product title claims 4-ton, but specs show 5-ton tonnage, creating confusion about actual capacity
  • AC cooling output at 46,000 BTU is undersized relative to tonnage rating and heating BTU
  • Single-stage compressor and condenser limit part-load efficiency during mild weather
  • 74 dB noise level runs louder than some competitors, noticeable during operation
  • Requires 208/230V single-phase power, limiting flexibility in some older homes

Who Should Buy

Best For

Homeowners in cold climates prioritizing heating efficiency should consider this unit, especially those replacing older furnaces and qualifying for rebates. It's ideal for properties with moderate cooling needs and existing 208/230V electrical service.

Consider Alternatives If

Skip this if you need robust summer cooling capacity, live in hot climates, or prefer quieter operation below 70 dB.

Goodman 4 Ton 14 SEER 96% 120,000 BTU Furnace & AC
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Installation

Installation requires standard gas and refrigerant line connections with 3/8-inch liquid and 1 1/8-inch suction lines, both PVC-compatible. The upflow cabinet measures 30 inches tall by 24.5 inches wide by 21 inches deep, fitting most utility closets and attics. PVC exhaust flue requirement simplifies venting compared to metal alternatives. Technicians need 208/230V single-phase service at 60 Hz. Multi-speed blower configuration suits both heating and cooling modes.

Warranty & Reliability

Goodman provides a 10-year parts warranty upon online registration, standard in the mid-efficiency market. This covers compressor, furnace heat exchanger, and major components, protecting against defects. Homeowners must complete registration to activate coverage. The warranty does not cover labor, refrigerant, or routine maintenance. Coverage aligns with industry expectations for this price tier.

Specifications

SKUACIQ-48-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU46,000
Heating BTU47,000
RefrigerantR454B
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
Safety InformationPROPOSITION 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.
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Furnace Efficiency / AFUE96%
Blower MotorMulti Speed
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesSingle
Fuel TypeGas
Height30"
Width24.5"
Depth21"
ResourcesCAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
ReplacesGSZ140491
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size40 amps
Min. Breaker Size26.4 amps
Tonnage5 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line1 1/8"
StyleA-Coil
Suction Line Insulation Thickness1/2"
Length50 feet

Frequently Asked Questions

Why does the product listing say 4-ton but specs show 5-ton? +
This appears to be a data error in the product listing. The specifications clearly show 5-ton tonnage with 46,000 BTU cooling and 47,000 BTU heating. Contractors should verify actual capacity with the manufacturer before ordering to ensure correct system sizing for the application.
Does this furnace require a separate condensate drain? +
Yes. At 96% AFUE efficiency, this condensing furnace produces significant condensate. Installation requires a properly sloped drain line to a suitable drain or pump, adding labor and materials to the project cost.
Is SEER 14 good for 2024 standards? +
SEER 14 meets ENERGY STAR requirements and qualifies for many utility rebates. However, newer systems reach SEER 16 to 18, offering better part-load efficiency during mild weather. SEER 14 remains a solid, cost-effective choice rather than a premium option.
How does R454B refrigerant affect long-term availability? +
R454B is EPA-approved and increasingly common in new systems. Supply chains are stable, and technicians can source it without premium pricing. It offers similar performance to older refrigerants with lower global warming potential, reducing environmental impact.
Will online warranty registration automatically activate coverage? +
No. You must complete online registration after purchase to activate the 10-year warranty. Unregistered units carry only standard limited coverage, so registration should be done immediately upon installation.

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