I have been want to change swap for them for awhile but looking at the support page its a long process involving making a third Microsoft account. Why can you not just log in from the computer,360 or Xbox One and get a option to log in to both accounts and confirm you want to swap the Microsoft accounts linked to them? This is Microsoft’s way of doing it I have run into problems at ever step it seems started to try this last month of the 19th.

http://support.xbox.com/en-US/my-account/manage-gamertag-and-profile/switch-gamertag-to-different-microsoft-account

Before you can switch your gamertag in this case, you must first remove the existing gamertag from the Microsoft account you want to use. Here’s how:

1. Consider the following scenario:
   • Gamertag A is linked to Microsoft account 1.
   • Gamertag B is linked to Microsoft account 2.

   In this scenario, your gamertag is Gamertag B, and you want to move it to Microsoft account 1.

2. At accounts.live.com, create a new Microsoft account. You’ll only need this account as a temporary means of moving your gamertags. 
   Example:
   • Gamertag A is linked to Microsoft account 1.
   • Gamertag B is linked to Microsoft account 2.
   • Microsoft account 3 is free.
3. Switch the gamertag that’s linked to the Microsoft account you want to use to the Microsoft account that you created in Step 3. 
   Example:
   • Microsoft account 1 is now free.
   • Gamertag B remains linked to Microsoft account 2.
   • Gamertag A is now linked to Microsoft account 3.
4. Switch your gamertag to the Microsoft account that you want to use. 
   Example:
   • Gamertag B is now linked to Microsoft account 1.
   • Microsoft account 2 is now free.
   • Gamertag A remains linked to Microsoft account 3.
5. To complete the switch of gamertags between the two original Microsoft accounts, you must wait 30 days. After 30 days, switch Gamertag A from Microsoft account 3 to Microsoft account 2.
   • Gamertag B remains linked to Microsoft account 1.
   • Gamertag A is now linked to Microsoft account 2.
   • Microsoft account 3 is now free.
6. Cancel the Microsoft account that you created in step 2. 
   Example:
   • Gamertag B is now linked to Microsoft account 1.
   • Gamertag A remains linked to Microsoft account 3.
   • Microsoft account 3 is cancelled.

• When you change to a new Microsoft account, the current funds in your original Microsoft account do not transfer to your new Microsoft account.
• You can move a gamertag to a different Microsoft account only once every 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 following error message:
    

    Sorry, we can’t change your Microsoft account right now.

• To change the Microsoft account associated with a child account, you must provide the Microsoft account information for the adult account that has parental control.

You can choose to require input of your Microsoft account password to sign in to Xbox Live. For more information on how to do this, see Password protect your Xbox Live profile.

Following the first part I make a Microsoft account. I then try and Move GamertagA over to the new account. I then get a error that says go to xbox.com/accountswap just leads me to the same support page I was at.  Call up Xbox support and the person was nice about it but unable to figure out why I can’t swap. I think the reason was they have a 30 day wait after downloading a profile to the 360. So I waited on my own for 30 days.  Solved the problem I am now able to move GamertagA  to the new account. You would think that would free up that Microsoft account right? Wrong no seems to be a waiting period for that since my GamertagA is now linked to both MicrosoftAccount1 and MicrosoftAccount3. Call up find out why I can’t move GamertagB to the first Microsoft account and they just say the system is confused or something doesn’t know that they will escalate it and should get a call in a couple of days. That was another hour on the phone. So a month later I am still trying and I am only on step 3 of 6 or maybe its still step 2 since I moved the account but that didn’t free up my account.  Time for more waiting again thanks Microsoft.