This work is the fourth in a series of papers on the thermodynamically constrained averaging theory (TCAT) approach for modeling flow and transport phenomena in multiscale porous medium systems. The general TCAT framework and the mathematical foundation presented in previous works are built upon by formulating macroscale models for conservation of mass, momentum, and energy, and the balance of entropy for a species in a phase volume, interface, and common curve. In addition, classical irreversible thermodynamic relations for species in entities are averaged from the microscale to the macroscale.