Using SQL Server 2008 R2 you can create rdl files and using VS 2010 you can create rdlc files
RDL files are created by the SQL Server 2008 R2 version of Report Designer. RDLC files are created by the Visual Studio 2010 version of Report Designer.
RDL and RDLC formats have the same XML schema. However, in RDLC files, some values (such as query text) are allowed to be empty, which means that they are not immediately ready to be published to a Report Server. The missing values can be entered by opening
the RDLC file using the SQL Server 2010 version of Report Designer. (You have to rename .rdlc to .rdl first.)
RDL files are fully compatible with the ReportViewer control runtime. However, RDL files do not contain some information that the design-time of the ReportViewer control depends on for automatically generating data-binding code. By manually binding data,
RDL files can be used in the ReportViewer control.
Note that the ReportViewer control does not contain any logic for connecting to databases or executing queries. By separating out such logic, the ReportViewer has been made compatible with all data sources, including non-database data sources. However this
means that when an RDL file is used by the ReportViewer control, the SQL related information in the RDL file is simply ignored by the control. It is the host application's responsibility to connect to databases, execute queries and supply data to the ReportViewer
control in the form of ADO.NET DataTables.
Refer below to create report in VS2010
http://msdn.microsoft.com/en-us/library/ms252067.aspx
Hope this will help
