The functional group is an aldehyde, written -CHO
MeSH defines aldehydes as organic compounds containing a carbonyl group in the form -CHO. ChEBI defines an aldehyde as a compound RC(=O)H, in which a carbonyl group is bonded to one hydrogen atom and to one R group. The R group is the rest of the molecule. The functional group is the -CHO piece.
In acetaldehyde, that R group is a methyl group, CH3. ChEBI writes the structure as [H]C(C)=O, which puts the hydrogen on the carbonyl carbon in the formula. PubChem's connectivity SMILES for the same compound is CC=O. The double bond to oxygen is the carbonyl. The hydrogen required by the aldehyde definition is the H in -CHO.
Sources: Aldehydes: MeSH scope note; aldehyde (CHEBI:17478); acetaldehyde (CHEBI:15343); Acetaldehyde (CID 177)
