The short answer is that you cannot confirm a tornado without a view of the ground. Always report what you see, not what you think you see. Report a funnel extending more than half way to the ground, and add a note that you have obstructions in your view and cannot confirm if its a tornado.
There are times of course when its more than obvious you have a tornado and your view is obstructed, such as a thick stovepipe that extends below the treeline from your view. For my chase logs/personal use, I generally count a tornado if the condensation funnel is 3/4's down. Chasers vary on this of course. Some use 2/3's and some use 1/3 down, lol.