A direct numerical simulation (DNS) database for head-on quenching of premixed flames propagating across turbulent boundary layers representative of friction Reynolds numbers, Reτ, of 110 and 180 has been utilized to analyze the interrelation between Reynolds stresses and their dissipation rates during flame–wall interaction. The Reynolds stresses and their dissipation rates exhibit significant deviations from the corresponding non-reacting flow profiles within the flame brush and in the burned gas region. This behavior is prominent for the components in the wall-normal direction because the mean direction of flame normal acceleration due to thermal expansion aligns with the wall-normal direction in this configuration. The anisotropy of Reynolds stresses and their dissipation rate tensors have been found to be qualitatively similar, but the anisotropic behavior weakens with increasing Reτ. However, the components of the anisotropy tensors of Reynolds stresses and viscous dissipation rate are not related according to a linear scaling, and thus, the models based on this assumption do not successfully capture the viscous dissipation rate components obtained from the DNS data. By contrast, a model, which includes the invariants of the anisotropy tensor of Reynolds stresses and satisfies the limiting conditions, has been found to capture especially the diagonal components of the viscous dissipation rate tensor more successfully for both non-reacting and reacting cases considered in this work. However, the quantitative prediction of this model suffers for the components in the wall-normal direction for lower values of Reτ, but the performance of this model improves with an increase in Reτ.