Rheem Performance Plus 50-Gallon Direct Vent Gas Water Heater

The Rheem Performance Plus 50-Gallon Direct Vent Gas Water Heater (XG50T12DM40U0) is the sealed-combustion direct-vent gas pick — 2-pipe PVC venting (intake AND exhaust to outside), 9-year warranty, 0.70 UEF. The right Rheem for installs where building code or local airflow conditions demand sealed combustion rather than atmospheric or power-vent.

Headline specifications

• Model: XG50T12DM40U0
• Capacity: 50 gallons
• Fuel: Natural gas, power direct vent (2-pipe sealed combustion)
• BTU input: 40,000 BTU/h
• First Hour Delivery: 87 GPH
• Recovery: 40 GPH at 90°F rise
• UEF: 0.70
• Warranty: 9-year tank and parts
• Dimensions: 60" H × 22" diameter
• Venting: 2-pipe PVC sealed combustion, up to 60 ft
• Electrical: 120V outlet required
• EcoNet WiFi-compatible

Who this model is for

Right buyer profile: homes where building code or air-quality regulations require sealed combustion. Common scenarios: manufactured homes in tight-envelope new construction, garage installs in colder climates where atmospheric backdraft is a real risk, jurisdictions with combustion-air requirements that atmospheric tanks can't meet, retrofit installs in homes where insulation upgrades have made atmospheric venting unsafe.

For standard chimney atmospheric installs, the Performance Plus 50G Atmospheric saves $250. For closet installs without sealed-combustion requirement, the Performance Power Vent 50G saves $200 (power-vent uses indoor air for combustion; direct-vent draws outside air).

Where it beats the alternatives

Vs Performance Power Vent 50G: Direct Vent uses outside combustion air (2-pipe) vs Power Vent's indoor combustion air (1-pipe + exhaust). Direct Vent is the right pick for sealed-envelope homes where pulling combustion air from inside creates negative-pressure issues. Direct Vent adds ~$200 but goes to 9-year warranty (vs 6-year on Power Vent).

Vs AO Smith Vertex Power Direct Vent 50G ($1,499): Vertex is 0.90 UEF condensing — significantly higher efficiency than Rheem Performance Plus Direct Vent's 0.70. Vertex 8-year warranty vs Rheem 9-year. For maximum efficiency on the same install footprint, Vertex; for warranty length, Rheem.

Vs condensing tankless (Rheem RTGH-95DVLN): Direct Vent tank is simpler maintenance (no annual descaling), but condensing tankless saves ~$60/year in operating cost. Different trade-offs.

Where it falls short

0.70 UEF is improved over atmospheric (0.63) and Power Vent (0.67) but still trails condensing (0.90+). Operating cost ~$240–$300/year for 3–4 person households.

2-pipe venting is more complex than 1-pipe — installer must route both intake and exhaust to outside termination, often through separate exterior penetrations.

120V outlet required.

40,000 BTU is class-standard.

The "Performance Plus" badge here doesn't include EcoNet hardware standard — it's WiFi-compatible (add-on module) but not built-in like the Performance Platinum tier.

Install considerations

2-pipe PVC venting: 3" PVC intake + 3" PVC exhaust, both up to 60 ft. Concentric coaxial vent kits available to combine the two into a single roof or wall termination. 120V outlet within 6 ft. Standard 1/2" gas line.

Install cost: $1,400–$2,500 like-for-like with existing direct-vent infrastructure; $2,900–$4,800 for atmospheric-to-direct-vent conversion requiring both vent pipes and outlet.

Maintenance

• Annual flush
• Anode check year 4, replace year 6
• T&P valve test annually
• Vent fan inspection every 3 years
• Intake/exhaust termination caps clean annually
• For warranty registration see our Rheem warranty page

Bottom line

The Rheem Performance Plus 50G Direct Vent (XG50T12DM40U0) is the sealed-combustion 50G Rheem — 9-year warranty, 0.70 UEF, 2-pipe PVC venting for code-required sealed-envelope installs. For atmospheric installs, the Performance Plus Atmospheric saves $250. For maximum efficiency at the same install constraint, the AO Smith Vertex at 0.90 UEF wins long-term.