Sorry, no online dictionaries contain the exact phrase income item.
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Reverse dictionary results:
1. revenue
2. credit
3. gross
4. tax deductible
5. tuition
6. age
7. allocation
8. annuity
9. balance
10. box
11. cover
12. die
13. dip
14. entry
15. fat
16. good
17. ira
18. issue
19. itemize
20. loss
21. lucre
22. median
23. money
24. net
25. pay
26. rent
27. return
28. returning
29. returns
30. table
31. tax
32. title
33. payoff
34. job
35. page
36. aaa
37. dual
38. ear
39. legislation
40. proceeds

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You can look up the words in the phrase individually using these links:   income ?   item ?
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inco*to search for words beginning with inco, or
*itemto search for words ending with item
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