diff --git a/client/src/TODO-one-time-expenses.md b/client/src/TODO-one-time-expenses.md
new file mode 100644
index 0000000..1af5634
--- /dev/null
+++ b/client/src/TODO-one-time-expenses.md
@@ -0,0 +1,257 @@
+# TODO: One-Time Expenses UI for PaycheckView.jsx
+
+The server-side API for one-time expenses is complete. The following UI changes
+need to be applied to `client/src/pages/PaycheckView.jsx`.
+
+## API endpoints available
+
+- `POST /api/one-time-expenses` — body: `{ paycheck_id, name, amount }`
+- `DELETE /api/one-time-expenses/:id`
+- `PATCH /api/one-time-expenses/:id/paid` — body: `{ paid: true|false }`
+
+The `GET /api/paychecks` response already includes `one_time_expenses` array on
+each paycheck. After any mutation, re-fetch the month's paychecks to refresh
+state (use the existing `loadPaychecks(year, month)` function).
+
+---
+
+## 1. State to add inside `PaycheckColumn`
+
+The column needs a local form state for the inline "Add expense" form. Either
+lift it to `PaycheckView` and pass down, or keep it local to `PaycheckColumn`.
+The simplest approach is local state inside `PaycheckColumn`.
+
+Add these two state variables at the top of `PaycheckColumn`:
+
+```jsx
+const [newName, setNewName] = useState('');
+const [newAmount, setNewAmount] = useState('');
+```
+
+`PaycheckColumn` must also receive additional props:
+- `onOtePaidToggle(oteId, paid)` — calls PATCH and refreshes
+- `onOteDelete(oteId)` — calls DELETE (with confirm) and refreshes
+- `onOteAdd(paycheckId, name, amount)` — calls POST and refreshes
+
+---
+
+## 2. Replace the one-time expenses section in `PaycheckColumn`
+
+Locate the existing section (roughly lines 88–101 in the original file):
+
+```jsx
+<div style={styles.section}>
+  <div style={styles.sectionLabel}>One-time expenses</div>
+  <div style={styles.divider} />
+  {paycheck.one_time_expenses.length === 0 ? (
+    <div style={styles.emptyNote}>(none)</div>
+  ) : (
+    paycheck.one_time_expenses.map((ote) => (
+      <div key={ote.id} style={styles.oteRow}>
+        <span style={styles.oteName}>{ote.name}</span>
+        <span style={styles.oteAmount}>{formatCurrency(ote.amount)}</span>
+      </div>
+    ))
+  )}
+</div>
+```
+
+Replace it with:
+
+```jsx
+<div style={styles.section}>
+  <div style={styles.sectionLabel}>One-time expenses</div>
+  <div style={styles.divider} />
+  {paycheck.one_time_expenses.length === 0 ? (
+    <div style={styles.emptyNote}>(none)</div>
+  ) : (
+    paycheck.one_time_expenses.map((ote) => (
+      <div key={ote.id} style={{ ...styles.oteRow, opacity: ote.paid ? 0.6 : 1 }}>
+        <input
+          type="checkbox"
+          checked={!!ote.paid}
+          onChange={() => onOtePaidToggle(ote.id, !ote.paid)}
+          style={styles.checkbox}
+        />
+        <span style={ote.paid ? { ...styles.oteName, textDecoration: 'line-through', color: '#999' } : styles.oteName}>
+          {ote.name}
+        </span>
+        <span style={styles.oteAmount}>{formatCurrency(ote.amount)}</span>
+        <button
+          onClick={() => onOteDelete(ote.id)}
+          style={styles.deleteButton}
+          title="Remove expense"
+        >
+          &times;
+        </button>
+      </div>
+    ))
+  )}
+
+  {/* Inline add form */}
+  <div style={styles.oteAddForm}>
+    <input
+      type="text"
+      placeholder="Name"
+      value={newName}
+      onChange={(e) => setNewName(e.target.value)}
+      style={styles.oteAddInput}
+    />
+    <input
+      type="number"
+      placeholder="Amount"
+      value={newAmount}
+      onChange={(e) => setNewAmount(e.target.value)}
+      min="0"
+      step="0.01"
+      style={{ ...styles.oteAddInput, width: '80px' }}
+    />
+    <button
+      onClick={() => {
+        if (!newName.trim() || !newAmount) return;
+        onOteAdd(paycheck.id, newName.trim(), parseFloat(newAmount));
+        setNewName('');
+        setNewAmount('');
+      }}
+      style={styles.oteAddButton}
+    >
+      Add
+    </button>
+  </div>
+</div>
+```
+
+---
+
+## 3. New handlers to add in `PaycheckView` (the parent component)
+
+Add these three async handler functions inside `PaycheckView`, alongside the
+existing `handleBillPaidToggle`:
+
+```jsx
+async function handleOtePaidToggle(oteId, paid) {
+  try {
+    const res = await fetch(`/api/one-time-expenses/${oteId}/paid`, {
+      method: 'PATCH',
+      headers: { 'Content-Type': 'application/json' },
+      body: JSON.stringify({ paid }),
+    });
+    if (!res.ok) throw new Error(`Server error: ${res.status}`);
+    await loadPaychecks(year, month);
+  } catch (err) {
+    alert(`Failed to update expense: ${err.message}`);
+  }
+}
+
+async function handleOteDelete(oteId) {
+  if (!window.confirm('Remove this expense?')) return;
+  try {
+    const res = await fetch(`/api/one-time-expenses/${oteId}`, {
+      method: 'DELETE',
+    });
+    if (!res.ok) throw new Error(`Server error: ${res.status}`);
+    await loadPaychecks(year, month);
+  } catch (err) {
+    alert(`Failed to delete expense: ${err.message}`);
+  }
+}
+
+async function handleOteAdd(paycheckId, name, amount) {
+  try {
+    const res = await fetch('/api/one-time-expenses', {
+      method: 'POST',
+      headers: { 'Content-Type': 'application/json' },
+      body: JSON.stringify({ paycheck_id: paycheckId, name, amount }),
+    });
+    if (!res.ok) throw new Error(`Server error: ${res.status}`);
+    await loadPaychecks(year, month);
+  } catch (err) {
+    alert(`Failed to add expense: ${err.message}`);
+  }
+}
+```
+
+---
+
+## 4. Update `PaycheckColumn` usage in the JSX grid
+
+In the `<div style={styles.grid}>` block, update both `<PaycheckColumn>` calls
+to pass the three new handler props:
+
+```jsx
+<PaycheckColumn
+  paycheck={pc1}
+  onBillPaidToggle={handleBillPaidToggle}
+  onOtePaidToggle={handleOtePaidToggle}
+  onOteDelete={handleOteDelete}
+  onOteAdd={handleOteAdd}
+/>
+<PaycheckColumn
+  paycheck={pc2}
+  onBillPaidToggle={handleBillPaidToggle}
+  onOtePaidToggle={handleOtePaidToggle}
+  onOteDelete={handleOteDelete}
+  onOteAdd={handleOteAdd}
+/>
+```
+
+---
+
+## 5. New style entries to add to the `styles` object
+
+Add these entries to the `styles` object at the bottom of the file:
+
+```js
+deleteButton: {
+  background: 'none',
+  border: 'none',
+  color: '#c0392b',
+  cursor: 'pointer',
+  fontSize: '1rem',
+  padding: '0 0.25rem',
+  lineHeight: 1,
+  flexShrink: 0,
+},
+oteAddForm: {
+  display: 'flex',
+  gap: '0.4rem',
+  marginTop: '0.5rem',
+  alignItems: 'center',
+},
+oteAddInput: {
+  padding: '0.2rem 0.4rem',
+  fontSize: '0.875rem',
+  border: '1px solid #ccc',
+  borderRadius: '3px',
+  flex: 1,
+},
+oteAddButton: {
+  padding: '0.2rem 0.6rem',
+  fontSize: '0.875rem',
+  cursor: 'pointer',
+  border: '1px solid #bbb',
+  borderRadius: '3px',
+  background: '#f0f0f0',
+  flexShrink: 0,
+},
+```
+
+---
+
+## 6. Remaining balance — already correct
+
+The existing `remaining` calculation in `PaycheckColumn` already deducts
+`one_time_expenses` amounts from `net`:
+
+```js
+const otesTotal = paycheck.one_time_expenses.reduce((sum, e) => sum + (parseFloat(e.amount) || 0), 0);
+const remaining = net - billsTotal - otesTotal;
+```
+
+No change needed there.
+
+---
+
+## Summary of files to modify
+
+- `client/src/pages/PaycheckView.jsx` — add state + handlers + updated JSX + styles
diff --git a/server/src/index.js b/server/src/index.js
index 7220617..287f469 100644
--- a/server/src/index.js
+++ b/server/src/index.js
@@ -6,6 +6,8 @@ const healthRouter = require('./routes/health');
 const configRouter = require('./routes/config');
 const billsRouter = require('./routes/bills');
 const paychecksRouter = require('./routes/paychecks');
+const actualsRouter = require('./routes/actuals');
+const oneTimeExpensesRouter = require('./routes/one-time-expenses');
 const db = require('./db');
 
 const app = express();
@@ -19,6 +21,8 @@ app.use('/api', healthRouter);
 app.use('/api', configRouter);
 app.use('/api', billsRouter);
 app.use('/api', paychecksRouter);
+app.use('/api', actualsRouter);
+app.use('/api', oneTimeExpensesRouter);
 
 // Serve static client files in production
 const clientDist = path.join(__dirname, '../../client/dist');
diff --git a/server/src/routes/one-time-expenses.js b/server/src/routes/one-time-expenses.js
new file mode 100644
index 0000000..62e5b59
--- /dev/null
+++ b/server/src/routes/one-time-expenses.js
@@ -0,0 +1,88 @@
+const express = require('express');
+const router = express.Router();
+const { pool } = require('../db');
+
+// POST /api/one-time-expenses — create a new one-time expense
+// Body: { paycheck_id, name, amount }
+router.post('/one-time-expenses', async (req, res) => {
+  const { paycheck_id, name, amount } = req.body;
+
+  if (!paycheck_id) {
+    return res.status(400).json({ message: 'paycheck_id is required' });
+  }
+  if (!name || typeof name !== 'string' || !name.trim()) {
+    return res.status(400).json({ message: 'name is required' });
+  }
+  if (amount === undefined || amount === null || isNaN(parseFloat(amount))) {
+    return res.status(400).json({ message: 'amount is required' });
+  }
+
+  try {
+    const result = await pool.query(
+      `INSERT INTO one_time_expenses (paycheck_id, name, amount)
+       VALUES ($1, $2, $3)
+       RETURNING id, paycheck_id, name, amount, paid, paid_at`,
+      [paycheck_id, name.trim(), parseFloat(amount)]
+    );
+    res.status(201).json(result.rows[0]);
+  } catch (err) {
+    console.error('POST /api/one-time-expenses error:', err);
+    res.status(500).json({ message: 'Failed to create one-time expense' });
+  }
+});
+
+// DELETE /api/one-time-expenses/:id — remove a one-time expense
+router.delete('/one-time-expenses/:id', async (req, res) => {
+  const id = parseInt(req.params.id, 10);
+  if (isNaN(id)) {
+    return res.status(400).json({ message: 'Invalid id' });
+  }
+
+  try {
+    const result = await pool.query(
+      'DELETE FROM one_time_expenses WHERE id = $1 RETURNING id',
+      [id]
+    );
+    if (result.rows.length === 0) {
+      return res.status(404).json({ message: 'One-time expense not found' });
+    }
+    res.json({ id: result.rows[0].id });
+  } catch (err) {
+    console.error('DELETE /api/one-time-expenses/:id error:', err);
+    res.status(500).json({ message: 'Failed to delete one-time expense' });
+  }
+});
+
+// PATCH /api/one-time-expenses/:id/paid — toggle paid status
+// Body: { paid: true|false }
+router.patch('/one-time-expenses/:id/paid', async (req, res) => {
+  const id = parseInt(req.params.id, 10);
+  if (isNaN(id)) {
+    return res.status(400).json({ message: 'Invalid id' });
+  }
+
+  const { paid } = req.body;
+  if (typeof paid !== 'boolean') {
+    return res.status(400).json({ message: 'paid must be a boolean' });
+  }
+
+  try {
+    const result = await pool.query(
+      `UPDATE one_time_expenses
+       SET paid = $1,
+           paid_at = CASE WHEN $1 THEN NOW() ELSE NULL END
+       WHERE id = $2
+       RETURNING id, paycheck_id, name, amount, paid, paid_at`,
+      [paid, id]
+    );
+    if (result.rows.length === 0) {
+      return res.status(404).json({ message: 'One-time expense not found' });
+    }
+    res.json(result.rows[0]);
+  } catch (err) {
+    console.error('PATCH /api/one-time-expenses/:id/paid error:', err);
+    res.status(500).json({ message: 'Failed to update paid status' });
+  }
+});
+
+module.exports = router;