Independent Review · Updated June 2026

4 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow

High-efficiency gas furnace and AC combo with modulating burner and variable-speed blower

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
4 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Upflow
Current Price
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// Bottom Line
This 4-ton system works best for homeowners in moderate climates who want strong heating efficiency paired with solid cooling performance. The 97% AFUE furnace and 14 SEER air conditioner deliver year-round comfort without breaking the bank.

Review

This Goodman gas furnace and air conditioner system targets homeowners seeking balanced performance without premium pricing. The 120,000 BTU furnace with 97% AFUE efficiency leads the category, while the 4-ton air conditioner delivers 48,000 BTU cooling capacity. Energy Star certification and rebate eligibility make it attractive for budget-conscious buyers. The upflow/horizontal configuration fits standard closets and utility spaces. At this performance level, it competes directly with similarly-priced units from Lennox and Carrier.

The modulating burner is this system's real strength, adjusting gas input across a wide range to match heating demand precisely. This reduces short-cycling and keeps homes more comfortable during variable outdoor temperatures. The variable-speed ECM blower motor maximizes efficiency by running only as fast as needed, never wastefully ramping to full capacity. Cooling comes via a scroll compressor with R454B refrigerant and single-stage operation. The 14 SEER rating is solid but not class-leading; expect efficient operation in moderate climates but not exceptional performance in extreme heat.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency reduces heating costs significantly versus older systems
  • Modulating burner adjusts output precisely, improving comfort and lowering fuel waste
  • Variable-speed ECM blower motor runs quietly and matches load demand efficiently
  • 14 SEER cooling rating meets Energy Star standards for tax incentive eligibility
  • R454B refrigerant is environmentally friendlier than older R410A
  • PVC/plastic exhaust flue compatibility simplifies installation and reduces corrosion risk
  • Scroll compressor in condenser is reliable and widely serviced

Cons

  • 14 SEER is respectable but not top-tier, some competitors offer 16+ SEER options
  • Single-stage condenser lacks variable cooling, so efficiency drops in mild weather
  • 74 dB noise level is audible during operation, worth considering for noise-sensitive locations
  • SKU confusion in specs shows 5-ton condenser paired with 4-ton nameplate, requires clarification

Who Should Buy

Best For

Homeowners in regions with moderate heating demands and mild-to-warm summers who prioritize heating efficiency over cooling performance. Contractors looking for a reliable mid-range combo system that qualifies for rebates and meets Energy Star requirements.

Consider Alternatives If

Buyers in hot climates needing maximum cooling efficiency should explore 16+ SEER units, and those with tight noise constraints should test decibel levels before purchase.

4 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
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Installation

This system requires standard split-system installation with proper line sets, breaker sizing between 26.4 and 45 amps, and 115V single-phase power. PVC exhaust flue simplifies ductwork versus metal alternatives and reduces freeze-risk in cold climates. Suction and liquid line sizes measure 7/8-inch and 3/8-inch respectively, with 3/8-inch suction line insulation included. Most qualified technicians can install within one day. Ensure adequate clearance for the 30-inch height and 24.5-inch width.

Warranty & Reliability

Goodman provides 10 years of parts coverage with online registration, a solid commitment for this price tier. Coverage includes compressor, heat exchanger, and coil defects. Registration is required within 30 days of installation to activate; non-registered units revert to limited 5-year terms. Ten years typically covers the first owner through most major failures, though labor costs remain the owner's responsibility.

Specifications

SKUACIQ-48-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU48,000
Heating BTU120,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
Energy StarYes
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size7/8"
Max Breaker Size45 amps
Min. Breaker Size26.4 amps
Tonnage5 Ton
Height30"
Width24.5"
Depth21"
ResourcesCAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
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.
AHRI Certificate Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationUpflow / Downflow
Flue LocationRight
Burner StagesModulating
Fuel TypePropane, Natural Gas
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

What does 97% AFUE actually mean for my heating bills? +
AFUE measures furnace efficiency: 97% means 97 cents of every dollar spent on gas becomes heat. Versus 80% older units, you save roughly 17% on heating costs annually. Real savings depend on climate and gas prices, but expect 15-20% lower winter heating bills in moderate climates.
Can I use this with my existing ductwork and thermostat? +
Yes, if your ducts are properly sized for 4-ton airflow (around 1,600-2,000 CFM). The variable-speed blower adapts to existing systems. Upgrading to a programmable or smart thermostat maximizes efficiency gains and costs $150-400.
How does 14 SEER compare to newer units? +
14 SEER is mid-range for 2024. Premium units hit 16-18 SEER but cost 20-30% more. In moderate climates, 14 SEER provides solid cooling at reasonable cost. Hot climates benefit more from 16+ SEER due to longer runtime.
What's the difference between this and Carrier or Lennox equivalents? +
Goodman systems typically cost 10-15% less than Carrier/Lennox while delivering similar efficiency. Brand recognition and dealer networks differ, but reliability and repair parts availability are comparable. Warranty terms match industry standards.
Does this system qualify for tax credits or rebates? +
Energy Star certification makes it eligible for federal tax credits (typically $300-600). Many states and utilities offer additional rebates. Check DSIRE.org and your utility's website for current incentives in your area.

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