ilyas.info786, there is no upgrade possible for the .Net level used by SQL2005 reporting services. You may be able to use custom code in a SQL 2005 report to access .Net 4.0 classes, but anything you do with .Net 4.0 has to be done using your own code.
If you want a version of Reporting Services that uses .Net 4.0 natively, then you need to upgrade your SQL environment to SQL Server Denali.
Original author: SQL Server FineBuild 1-click install and best practice configuration of SQL Server 2017 2016, 2014, 2012, 2008 R2, 2008 and 2005. 1 Dec 2016
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