Many neck problems are caused by stress. People tend to carry their stress in their neck and and upper back areas. The problem with this is that stress can make tinnitus worse and the swelling in the neck or jaw can affect the nerves and muscles that are near the ears.
Migraines, headaches, age and whiplash can all have an effect on the neck, jaw and tinnitus.
Using relaxation methods and massage or physical therapy may be able to relieve the pressure in the area. As always see a physician if you even have ringing in the ears.