QB Issue Resolution:

Typically pre-paid income is a deposit from the customer, assuming that is what you mean

create a short term liability account called customer deposits
create a service item called cust dep and select the customer deposits liability account as the income account on the item screen

When you receive the deposit use a sales receipt and the cust dep item

When you invoice, list the items the customer is being charge for, follow those with the cust dep item, qty is negative one, enter the deposit amount
The customer pays the balance owed.

Resolution for Issue 'how can i make a prepaid income. there is no option' available: Yes (Solved).
Source: Intuit Community forum.

how can i make a prepaid income. there is no option: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

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