From a state of conciousness point of view. Any time before fertilisation. This is also assuming something happens after you die (not in a religious way per se, like going to heaven).
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Haha, I am not a reincarnationist. Yes, the wording was bad, but I think you understand what the question was supposed to ask. If a conciousness is created during inception and ended at death, then obviously being dead would be the same as not being born yet.
This question is taking into account theories of the universe being a hologram, Jainist beliefs, things like that.