The actor and Cyrus sparked dating rumours after they were spotted arriving in Miami on the same private plane, reported E! News.
"No, I'm happily single. I am very focused on work," Lutz said.
Cyrus, who separated from Liam Hemsworth recently, has been in news this year with his racy performances at music award functions and in videos.
The singer, however, has been busy performing at various Jingle Balls.
The video for her next single 'Adore You' from her album Bangerz will be out soon.
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