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Note that this answer does not apply to research reported in peer-review journal articles. You should use the format for periodicals in citing those sources.
Technical and research reports often have valuable information that often comes from government or non-profit research organizations. In many cases they will resemble peer-review journal articles, except they will usually be much longer.
The basic format is as follows:
Author (Year). Title of report: Subtitle if there is one (Report No. ###). Location: Publisher.
When you have a URL use that in the place of the location and publisher information:
Author (Year). Title of report: Subtitle if there is one (Report No. ###). Retrieved from http://www.put_a_working_URL_here.com
Often reports do not have a single author and a corporate author should be used instead.
For more information see APA pages 205-206 and the APA Blog post on citing a research report.
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