A simple single-step ultrasonic dissolution procedure for low mass (<1 mg) particulate matter (PM) filter samples using HNO3–HF acid solution is proposed for multi-element determination using ICP-MS. The PM-loaded PTFE filter samples are inserted directly into disposable centrifuge tubes for acid extraction using ultrasonic digestion (UD). Potential interferences owing to contamination and element loss are minimized. Key factors influencing element recoveries are investigated, including digestion solution composition, acid concentration, temperature, and matrix interferences. Optimized conditions for UD include an acid mixture consisting of 4.0 mL HNO3 and 0.1 mL HF with ultrasonication proceeding at 90°C for one hour, followed by 10-fold dilution. Recoveries of 80–120% are achieved for almost all of the 20 elements tested (Be, Al, V, Cr, Mn, Fe, Co, Ni, Cu, Zn, As, Se, Sr, Mo, Ag, Cd, Sb, Ba, Pb and U) in four standard reference materials with contrasting matrices: NIST 1648 (urban PM), NIST 2584 (indoor dust), NIST 2710 (soil), and NIST 1633b (coal fly ash). The exception is Cr in NIST 1648 for which recovery is low (30%) using this method. Element concentrations obtained for PM-loaded filter samples using the proposed UD + ICP-MS method agree with results obtained using energy dispersive X-ray fluorescence (paired t-test p > 0.2; 95% CI).