In algebra, the factor theorem is a theorem linking factors and zeros of a polynomial. It is a special case of the polynomial remainder theorem. In algebra, the factor theorem is a theorem linking factors and zeros of a polynomial. It is a special case of the polynomial remainder theorem. The factor theorem states that a polynomial f ( x ) {displaystyle f(x)} has a factor ( x − k ) {displaystyle (x-k)} if and only if f ( k ) = 0 {displaystyle f(k)=0} (i.e. k {displaystyle k} is a root).