Self employed

Ok...so you are saying that not all of your income from Lyft is reported on the 1099-NEC.  You have some on the 1099-NEC and others on the statement?  Am I understanding correctly now?

If so, then your "other earnings" not reported on your 1099-NEC also must be reported as self-employment income.  It would be reported as Business Income not reported on other forms or General Income.  It still would need to be reported in the business income section. You would not report it outside of the business income as it is still subject to SE Tax, since it was earned while performing self-employment activities. 

So I go back to my original answer.  If Lyft is stating the income is related to you, then you need to include ALL of it.  After you report ALL of it, then you can take a deduction for all the fees.  Adding in ALL of the income, then deducting commissions, is the safest and most accurate way to report your SE income and expenses. 

Please read this article. Lyft Drivers TurboTax. 

It explains in full detail what all you need to enter and how to take the expenses. 

"Self-employed persons.

If you receive tips as a self-employed person, you should report these tips as income on Schedule C. See Pub. 334, Tax Guide for Small Business, for more information on reporting business income." Tip Income