Conditions that must be met before you can move your Xbox Live profile
Current Microsoft account:
The current Microsoft account can have an Xbox Live or Xbox Music subscription associated with it, but no other subscription (such as Office 365). Sign in at commerce.microsoft.com to see if this is the case.
The current Microsoft account has only one billing account associated with it. If you have ever made purchases in more than one country, have subscriptions such as Office 365 or have bought an app through the Windows Store, you may have more than one billing account. Go to commerce.microsoft.com to find out.
Funds remaining on the current Microsoft account will not move with your gamertag. You can spend the funds and take the related content with you or you can choose to abandon the funds if the balance is less than $50.00 (or the equivalent in local currency).
The gamertag has not been moved within the last 30 days. This includes new gamertags downloaded from Xbox Live. If you try to move a gamertag before 30 days have passed since the last time you moved it, you’ll get the error “Sorry, we can't change your Microsoft account right now.”
Target Microsoft account:
The target Microsoft account cannot already have an Xbox Live profile or gamertag associated with it. To find out, sign in the top of any Xbox.com page (such as this one). If the screen says “To continue, create an Xbox profile,” the account does not have a gamertag. Important Do not create a profile here. Select Cancel to back out of this page.
The target Microsoft account cannot have a billing account or non-Xbox subscription associated with it. (Examples include Office 365, OneDrive paid storage, and past purchases at the Windows Store.)
Create a new Microsoft account (if needed)
If you don’t already have the Microsoft account that you want to transfer your gamertag to, go to account.live.com and click Sign up now. (If you are signed in to a Microsoft account, you’ll have to sign out first.) Follow the instructions to create a new account.
Move your Xbox profile to another Microsoft account on Xbox 360
If both the current and target Microsoft accounts meet the conditions outlined above, here’s how to move your Xbox profile and gamertag:
Sign in to your profile on your Xbox 360 console.
Go to Settings and select Account.
Scroll right to Your Information and select Account Security.
Select Change Microsoft account, and then select Yes.
Enter the password for the Microsoft account that's currently associated with your gamertag, and then select Sign in.
Enter the email address and the password for the new Microsoft account that you want to associate with your gamertag, and then select Sign in.
Select Yes, change to continue.
Select Update Contact Information to update your contact information or Done to finish.
Resolve error 8014013, "The Microsoft account you're switching to is already linked to another Xbox account"