Suppose \(I=k[x_1,\ldots,x_n]\). By definition of generating set, every element of \(I\) can be written in the form \(h_1f_1 + \cdots + h_sf_s\) for some set of polynomials $h_1, , h_s. Since \(I\) contains every polynomial, this is true in particular for \(1\).
For the converse, suppose \[1=h_1f_1 + \cdots + h_sf_s\] for some polynomials \(h_1, \ldots, h_s\). We have \(I \subseteq k[x_1,\ldots, x_n]\) from the definition of ideal. Now suppose \(g \in k[x_1,\ldots,x_n]\). Multiplying both sides of the equation above by \(g\) we obtain \[g=(h_1f_1 + \cdots + h_sf_s)g=(h_1g)f_1 + \ldots (h_sg)f_s.\] Thus \(g\) is a polynomial linear combination of \(f_1,\ldots, f_s\); in other words \(g \in I\). Thus \(k[x_1,\ldots,x_n] \subseteq I\). Thus \(I=k[x_1,\ldots,x_n]\) as desired.