According to an insider the "Wrecking Ball" singer and the Twilight actor have been "hooking up" since early December.
Lutz, who is friends with Cyrus's ex Liam Hemsworth, reportedly reached out to the singer to hang out.
"And they’ve been hooking up ever since,” said the source. "It doesn’t hurt that he’s Liam’s pal. But they really enjoy each other’s company.”
Cyrus ended her engagement to the 23-year-old Hunger Games star in September after three years together.
“I was so scared of ever being alone, and I think, conquering that fear, this year, was actually bigger than any other transition that I had, this entire year,” Cyrus told Barbara Walters when she was featured on ABC's The 10 Most Fascinating People of 2013. “I don’t ever want to have to need someone again, where you feel like, without them, you can’t be yourself.”
Cyrus released the third video from her latest album Thursday and is set to perform live at Times Square on New Year’s Eve, right before the ball drops.