No doubt in the absence of updated guidance Lyft and others have reliable advice from good tax counsel. And no doubt most of Lyft's drivers who are driving irregularly will neither report nor get audited. I've always played such things more cautiously, myself. Nonetheless, this likely represents a big advantage for Lyft in attracting drivers as they enter price wars with Uber. A driver might expect to keep 100% of the funds from Lyft versus having their net reduced by their marginal tax rate (and make tax deposits) with Uber.