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@vuong24us wrote:
The corporation filing a C corp tax return has no physical presence or any other nexus with Virginia state other than a few of clients of the corporation made purchases of online marking time from the corporation for the purposes of doing state apportionment?

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A company from VA sent you money. Why do you think you need to report it on the 1120? Maybe it is subject to sales tax, but I don't think it was a tangible sale, so even that seems to be out. 

I could be wrong, but I bet @sjrcpa or @PhoebeRoberts would set me right. I don't think you need to file VA.