Table Query

I have a table that has the following three fields and values that I am
trying to build a query on;

Column name-FEDERAL, FICA1, FICA2
Values- 1 , 100 , 200
2 , 300 , 400

How can I get a query to look like this?;
Column- TaxCode, Value
Values- FEDERAL , 1
FEDERAL, 2
FICA1, 100
FICA1, 300
FICA2, 200
FICA2, 400

I am doing this because I am trying to build a payroll report. The other
table that I am working with is structered like this.

Thanks,
Ryan

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