The IRS says:
In general, when you initially obtain a green card, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident (the date on which the United States Citizenship and Immigration Services (USCIS) officially approved your petition to become an immigrant).
Therefore, when you become a Permanent Resident in the middle of the year, if you are present in the U.S., you are considered as a resident for the full year and have to file taxes as a resident.
Please read this IRS document for more information.
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