[proofplan]
Define the candidate map on a coset by sending $v+U$ to $T(v)$. The only point requiring care is well-definedness: if two vectors represent the same coset, their difference lies in $U$, and the hypothesis $U\subset\ker(T)$ forces $T$ to take the same value on both representatives. Once the map is well-defined, linearity follows directly from the quotient [vector space](/page/Vector%20Space) operations, the identity $T=\widetilde{T}\circ q$ follows by evaluating at each vector of $V$, and uniqueness follows because every element of $V/U$ is a coset $q(v)$.
[/proofplan]
[step:Define the candidate map on cosets and prove it is well-defined]
Define a map
\begin{align*}
\widetilde{T}:V/U\to W
\end{align*}
as follows. For an element $v+U\in V/U$, set
\begin{align*}
\widetilde{T}(v+U):=T(v).
\end{align*}
We verify that this definition does not depend on the representative $v$.
Let $v,v'\in V$ and suppose
\begin{align*}
v+U=v'+U.
\end{align*}
By equality of cosets in the [quotient space](/page/Quotient%20Space), this is equivalent to
\begin{align*}
v-v'\in U.
\end{align*}
Since $U\subset\ker(T)$, we have $T(v-v')=0_W$, where $0_W$ denotes the zero vector of $W$. Because $T$ is linear,
\begin{align*}
T(v-v')=T(v)-T(v').
\end{align*}
Therefore
\begin{align*}
T(v)-T(v')=0_W,
\end{align*}
so $T(v)=T(v')$. Hence $\widetilde{T}(v+U)$ is independent of the chosen representative, and $\widetilde{T}:V/U\to W$ is a well-defined map.
[guided]
We want to define the induced map by the natural formula
\begin{align*}
\widetilde{T}(v+U):=T(v).
\end{align*}
The possible problem is that an element of $V/U$ is not a vector $v\in V$, but a coset $v+U$. The same coset can have many representatives, so we must prove that choosing a different representative gives the same value in $W$.
Let $v,v'\in V$ be two representatives of the same coset, so
\begin{align*}
v+U=v'+U.
\end{align*}
By the definition of equality of cosets in the quotient space, this means exactly that
\begin{align*}
v-v'\in U.
\end{align*}
The hypothesis $U\subset\ker(T)$ is designed precisely for this point: since $v-v'\in U$, we get
\begin{align*}
v-v'\in\ker(T).
\end{align*}
By the definition of the kernel, this says
\begin{align*}
T(v-v')=0_W.
\end{align*}
Using the linearity of $T:V\to W$, we compute
\begin{align*}
T(v-v')=T(v)-T(v').
\end{align*}
Combining the last two displayed identities gives
\begin{align*}
T(v)-T(v')=0_W.
\end{align*}
Thus
\begin{align*}
T(v)=T(v').
\end{align*}
So the value assigned by the formula $\widetilde{T}(v+U)=T(v)$ depends only on the coset $v+U$, not on the chosen representative $v$. Therefore the formula defines a genuine map
\begin{align*}
\widetilde{T}:V/U\to W.
\end{align*}
[/guided]
[/step]
[step:Verify that the induced map is linear]
Let $v_1,v_2\in V$ and let $a,b\in k$. By the vector space operations on $V/U$, we have
\begin{align*}
a(v_1+U)+b(v_2+U)=(av_1+bv_2)+U.
\end{align*}
Using the definition of $\widetilde{T}$ and the linearity of $T$, we obtain
\begin{align*}
\widetilde{T}\bigl(a(v_1+U)+b(v_2+U)\bigr)=\widetilde{T}((av_1+bv_2)+U).
\end{align*}
Hence
\begin{align*}
\widetilde{T}\bigl(a(v_1+U)+b(v_2+U)\bigr)=T(av_1+bv_2).
\end{align*}
Since $T$ is linear,
\begin{align*}
T(av_1+bv_2)=aT(v_1)+bT(v_2).
\end{align*}
By the definition of $\widetilde{T}$ again,
\begin{align*}
aT(v_1)+bT(v_2)=a\widetilde{T}(v_1+U)+b\widetilde{T}(v_2+U).
\end{align*}
Therefore
\begin{align*}
\widetilde{T}\bigl(a(v_1+U)+b(v_2+U)\bigr)=a\widetilde{T}(v_1+U)+b\widetilde{T}(v_2+U).
\end{align*}
Thus $\widetilde{T}$ is linear.
[/step]
[step:Check that the factorization identity holds]
We prove that
\begin{align*}
T=\widetilde{T}\circ q.
\end{align*}
Let $v\in V$. Since $q(v)=v+U$, the definition of $\widetilde{T}$ gives
\begin{align*}
(\widetilde{T}\circ q)(v)=\widetilde{T}(q(v)).
\end{align*}
Thus
\begin{align*}
(\widetilde{T}\circ q)(v)=\widetilde{T}(v+U).
\end{align*}
By the defining formula for $\widetilde{T}$,
\begin{align*}
\widetilde{T}(v+U)=T(v).
\end{align*}
Hence
\begin{align*}
(\widetilde{T}\circ q)(v)=T(v)
\end{align*}
for every $v\in V$. Therefore $T=\widetilde{T}\circ q$.
[/step]
[step:Prove uniqueness from surjectivity of the quotient map]
Let
\begin{align*}
S:V/U\to W
\end{align*}
be a [linear map](/page/Linear%20Map) such that
\begin{align*}
T=S\circ q.
\end{align*}
We prove that $S=\widetilde{T}$.
Let $x\in V/U$. By the definition of the quotient space, there exists $v\in V$ such that
\begin{align*}
x=v+U.
\end{align*}
Equivalently, $x=q(v)$. Therefore
\begin{align*}
S(x)=S(q(v)).
\end{align*}
Since $S\circ q=T$, we have
\begin{align*}
S(q(v))=T(v).
\end{align*}
By the definition of $\widetilde{T}$,
\begin{align*}
T(v)=\widetilde{T}(v+U).
\end{align*}
Since $x=v+U$, this gives
\begin{align*}
S(x)=\widetilde{T}(x).
\end{align*}
Because $x\in V/U$ was arbitrary, $S=\widetilde{T}$. Thus the linear map $\widetilde{T}:V/U\to W$ satisfying $T=\widetilde{T}\circ q$ exists and is unique, with formula $\widetilde{T}(v+U)=T(v)$ for every $v\in V$.
[/step]