Creating Client Report Definition (.rdlc) Files
Here is the answer http://msdn.microsoft.com/en-us/library/ms252067.aspx
To add a new report to a project
In the Project or Web Site menu, select Add New Item.
In the Add New Item dialog box, in the Installed Templates pane, select Visual Basic or Visual C#.
In the Templates pane, select Report or Report Wizard.
If you select Report, a blank .rdlc file is added to the project. For more information on how to design reports in Report Designer, see Reporting Services Reports in SQL Server Books Online.
If you select Report Wizard, the Report Wizard is started to guide you through the steps in creating a report. For more information on the Report Wizard, see Creating Client Report Definitions Using the Visual Studio Report Wizard.