[proofplan]
We prove containment of topologies by taking an arbitrary set $U\in\tau_{\mathrm{cof}}$ and showing $U\in\tau$. The empty set is open in every topology. If $U$ has finite complement, then the $T_1$ hypothesis makes each singleton closed, and a finite union argument shows that $X\setminus U$ is closed; hence $U$ is open in $\tau$.
[/proofplan]
[step:Reduce containment to an arbitrary cofinite open set]
Let $U\in\tau_{\mathrm{cof}}$ be arbitrary. By the definition of $\tau_{\mathrm{cof}}$, either $U=\varnothing$ or the set
\begin{align*}
F:=X\setminus U
\end{align*}
is finite. If $U=\varnothing$, then $U\in\tau$ because every topology contains the empty set. It remains to prove $U\in\tau$ in the case where $F=X\setminus U$ is finite.
[/step]
[step:Show that the finite complement is closed in the $T_1$ topology]
Assume $F=X\setminus U$ is finite. If $F=\varnothing$, then $U=X$, and $U\in\tau$ because every topology contains $X$.
Now suppose $F\neq\varnothing$. Choose $n\in\mathbb{N}$ and points $x_1,\dots,x_n\in X$ such that
\begin{align*}
F=\{x_1,\dots,x_n\}.
\end{align*}
Since $\tau$ is a $T_1$ topology on $X$, each singleton $\{x_i\}$ is closed in $(X,\tau)$. For each $i\in\{1,\dots,n\}$, define
\begin{align*}
V_i:=X\setminus\{x_i\}.
\end{align*}
Because $\{x_i\}$ is closed, $V_i\in\tau$. By closure of a topology under finite intersections,
\begin{align*}
X\setminus F=\bigcap_{i=1}^{n}V_i
\end{align*}
belongs to $\tau$. Since $X\setminus F=U$, we obtain $U\in\tau$.
[guided]
Assume $F=X\setminus U$ is finite. Our goal is to prove that $U$ is open in the topology $\tau$. Since $U=X\setminus F$, it is enough to prove that $F$ is closed in $(X,\tau)$.
First handle the degenerate finite case. If $F=\varnothing$, then
\begin{align*}
U=X\setminus F=X.
\end{align*}
Every topology contains the whole space, so $U\in\tau$.
Now assume $F\neq\varnothing$. Since $F$ is finite and nonempty, there exist $n\in\mathbb{N}$ and points $x_1,\dots,x_n\in X$ such that
\begin{align*}
F=\{x_1,\dots,x_n\}.
\end{align*}
The $T_1$ hypothesis is used exactly here: in a $T_1$ topology, every singleton subset is closed. Therefore each set $\{x_i\}$ is closed in $(X,\tau)$.
For each index $i\in\{1,\dots,n\}$, define the complement of the singleton by
\begin{align*}
V_i:=X\setminus\{x_i\}.
\end{align*}
Because $\{x_i\}$ is closed, its complement $V_i$ is open, so $V_i\in\tau$ for every $i$. A topology is closed under finite intersections, hence
\begin{align*}
\bigcap_{i=1}^{n}V_i\in\tau.
\end{align*}
This intersection is exactly the complement of $F$, because a point of $X$ lies in every $V_i$ precisely when it is not equal to any of the points $x_1,\dots,x_n$. Thus
\begin{align*}
\bigcap_{i=1}^{n}V_i=X\setminus\{x_1,\dots,x_n\}=X\setminus F=U.
\end{align*}
Therefore $U\in\tau$.
[/guided]
[/step]
[step:Conclude that the cofinite topology is contained in every $T_1$ topology]
We have shown that every arbitrary $U\in\tau_{\mathrm{cof}}$ belongs to $\tau$. Therefore
\begin{align*}
\tau_{\mathrm{cof}}\subset \tau.
\end{align*}
This proves that the [cofinite topology](/page/Cofinite%20Topology) on $X$ is contained in every $T_1$ topology on $X$.
[/step]